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CHAPTER 1 - General Provisions
ARTICLE 1 - Aim
ARTICLE 2 - Definitions
ARTICLE 3 - Resident
ARTICLE 4 - Permanent Establishment
ARTICLE 5 - Persons Covered
ARTICLE 6 - Taxes Covered
CHAPTER 2 - Taxation of Income
ARTICLE 7 - Income from Immovable Property
ARTICLE 8 - Profits of Enterprises
ARTICLE 9 - Sea and Air Traffic
ARTICLE 10 - Associated Enterprises
ARTICLE 11 - Dividends
ARTICLE 12 - Interest
ARTICLE 13 - Royalties
ARTICLE 14 - Capital Gains
ARTICLE 15 - Independent Personal Services
ARTICLE 16 - Dependent Personal Services
ARTICLE 17 - Duty Allowances
ARTICLE 18 - Artists and Sportsmen
ARTICLE 19 - Pensions
ARTICLE 20 - Government Service
ARTICLE 21 - Students, Trainees and Apprentices
ARTICLE 22 - Other Income
ARTICLE 23 - Methods for Elimination of Double Taxation
CHAPTER 3 - Inheritance Tax
ARTICLE 24 - Taxes Concerned
ARTICLE 25 - Immovable Property
ARTICLE 26 - Movable Property
ARTICLE 27 - Movable Property Pertaining to the Exercise of an Independent Profession
ARTICLE 28 - Other Movable Property
ARTICLE 29 - Other Estate Property
ARTICLE 30 - Debts of Enterprises
CHAPTER 4 - Registration Fees Other than Inheritance Tax-Stamp Duty
ARTICLE 31 - Deeds and Judgments
ARTICLE 32 - Deeds and Effects
CHAPTER 5 - Administrative Assistance
ARTICLE 33 - Exchange of Information
ARTICLE 34 - Tax Collection Assistance
ARTICLE 35 - Precautionary Measures
ARTICLE 36 - Control of Trade Business Transactions
CHAPTER 6 - Special Provisions
ARTICLE 37 - Non-Discrimination
ARTICLE 38 - Mutual Agreement Procedure
ARTICLE 39 - Members of Diplomatic Missions and Consular Posts
CHAPTER 7 - Transitional Provisions
ARTICLE 40 - Date of the First Effects of the Regulation
CHAPTER 8 - Final Provisions
ARTICLE 41 - Regulations for Implementation
ARTICLE 42 - Regulations for Disputes
ARTICLE 43 - Fate of Tax Treaties Signed By the Member States
ARTICLE 44 - Entry into Force
ANNEXURE
